Retail Sales Tax

Home Rule Sales Tax

The Home Rule Municipal Retailers’ Occupation Tax and Home Rule Municipal Service Occupation Tax took effect on January 1, 2016 at a rate of one-half of one-percent (0.50%). On July 1, 2018, the rate increased to three-quarters of one-percent (0.75%).

Retail Sales Tax

The City of Naperville is a home-rule community. City Council implemented a Home Rule Sales Tax (HRST) in 2015. Monies collected from the tax are restricted for capital projects and to pay off debt. The following table provides a sample comparison showing the difference for some common purchases made by families. This chart is a tool to help understand the kinds of items affected by implementation of the HRST.

Taxing BodyGeneral MerchandiseFood for Immediate ConsumptionFood for Immediate Consumption (Downtown)Groceries & Qualified Medical Vehicles
State of Illinois* 7.00% 7.00% 7.00% 1.00% 7.00%
Naperville (HRST) 0.75% 0.75% 0.75% 0.00% 0.00%
Naperville (Food & Beverage Tax) 0.00% 1.00% 1.75% 0.75% 0.00%
Total 7.75% 8.75% 9.50% 1.75% 7.00%

 *The State of Illinois totals includes percentages allocated to the Regional Transit Authority. Illinois distributes 1% of the 6.25% State sales tax to the City.